Complete guide to filing and remitting GST/HST as a Canadian small business — deadlines, quick method, input tax credits, and a net remittance calculator.
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Estimate your net GST/HST owing after deducting input tax credits (ITCs).
Total Sales (before tax, $)
Province / Rate
Business Expenses with GST/HST ($)
GST/HST Rates by Province — 2026
Province / Territory
Tax Type
Rate
Alberta, NWT, Nunavut, Yukon
GST only
5%
British Columbia
GST + PST (separate)
5% GST + 7% PST
Manitoba
GST + RST (separate)
5% GST + 7% RST
Saskatchewan
GST + PST (separate)
5% GST + 6% PST
Ontario
HST (harmonized)
13%
New Brunswick
HST
15%
Nova Scotia
HST
15%
Newfoundland & Labrador
HST
15%
Prince Edward Island
HST
15%
Quebec
GST + QST (separate)
5% GST + 9.975% QST
GST/HST Remittance Schedules
Annual Filers (Revenue under $1.5M)
File one GST/HST return per year. The return is due within 3 months of your fiscal year end. If your net tax is over $3,000, you may be required to make quarterly instalment payments.
Quarterly Filers (Revenue $1.5M–$6M)
File four returns per year — one for each quarter. Due one month after each quarter end. Most small and medium businesses fall in this category.
Monthly Filers (Revenue over $6M)
File twelve returns per year — one per month. Due one month after each month end. Required for larger businesses with significant tax obligations.
Important: Even annual filers must pay any balance owing by April 30 of the following year (for December 31 fiscal year-end businesses). The 3-month filing deadline is for the return itself, but the balance is due earlier for most businesses — check your specific fiscal year end.
Input Tax Credits (ITCs) — Reduce What You Owe
ITCs are the mechanism by which GST/HST-registered businesses recover the tax they paid on business purchases and operating expenses. You subtract your ITCs from the GST/HST you collected to calculate your net tax owing:
Documentation required: Keep all receipts showing the GST/HST paid — the supplier's GST/HST number must appear on invoices over $30
Business-use percentage: For mixed personal/business expenses (like a vehicle), only the business-use percentage of GST/HST paid is an eligible ITC
Capital items: ITCs on large capital purchases (equipment, vehicles) may need to be claimed over multiple periods in some cases
The Quick Method of Accounting for GST/HST
The Quick Method is a simplified accounting option for small businesses with annual taxable revenues under $400,000. Instead of tracking every ITC individually, you remit a fixed percentage of your GST/HST-included sales:
Service businesses (most provinces): remit approximately 8.8% of GST-included revenue (Alberta) or lower effective rates in HST provinces
Quick Method rates are set by CRA and vary by business type and province
You keep the difference between what you collected and what you remit
Much simpler bookkeeping — but not always more advantageous than the regular method if you have high expenses
For service businesses with low material costs (consultants, coaches, designers), the Quick Method often results in less tax owing than the regular method.
Frequently Asked Questions
When do I need to register for GST/HST?
When your worldwide taxable revenues exceed $30,000 in any single calendar quarter, or in the last four consecutive calendar quarters. You must register within 29 days of the date you exceeded $30,000. Voluntary early registration is permitted and often beneficial for ITC claims.
What happens if I miss a GST/HST remittance deadline?
CRA charges a late remittance penalty of 1% per day for the first 3 days, then 25% annually on the outstanding balance. Interest also compounds daily. CRA takes payroll and GST/HST remittances very seriously — these are called "trust amounts" held on behalf of the government.
Can I get a GST/HST refund?
Yes. If your ITCs exceed the GST/HST you collected in a period (common for new businesses or those with large capital purchases), CRA will refund the difference. Refunds are processed within 21 business days for online filers.
Do I charge GST/HST on services to US clients?
No. Exports of services to non-residents for use outside Canada are generally zero-rated — you charge 0% GST/HST but can still claim ITCs on your expenses. This is a significant advantage for Canadian businesses with significant US or international revenue.